Default Cost Center

Any one can help me in describing the difference between adding a default cost center for cost element in its "master data" or in "OKB9", and if i add a default cost center in master data of cost element, is there an ability to change it manually by key user while posting an FI transaction?

I think they are two way to default cost objest assignment:
1?default in cost element
normally we don't default here unless you only have one company code under the controlling area, because cost element is created under controlling area not company code. and for certain cost element, it may require different cost center as per company code.
2?OKB9
This is a very convenient way to default CC and PC according to company code
in sum, you can always manually change its CC using both.

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